LA HB93

Authorizes the Acadiana Regional Juvenile Justice District board to levy and collect a sales and use tax not to exceed 1% within the district

Tax applies to retail sales, use, consumption, distribution, storage, lease or rental of tangible personal property, digital products, and services

Requires voter approval through an election conducted under the Louisiana Election Code, with a majority of voters supporting the tax before the board can adopt the ordinance

Tax revenue must be used for purposes specified in the proposition approved by voters at the election

Becomes effective upon the governor's signature or after the constitutional time period for unsigned bills to become law